“cold-file” reviews
Bulgarian translation: последващ контрол на приключени одитни ангажименти
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| 04:50 Oct 16, 2010 |
| English to Bulgarian translations [PRO] Bus/Financial - Finance (general) | |||||||
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|  Selected response from: Branimira Vezhdarova Bulgaria Local time: 15:42 | ||||||
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| Cold file review |
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Answers
1 hr confidence: 
проверки на приключени одиторски задания Explanation: след всичко което четох в гугъл за одита и проверка на качеството на одитните услуги от външен одитор, освен ако някой не предложи точен термин |
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4 hrs confidence:
анализ/проверка на одиторската документация след издаване на одиторското заключение Explanation: http://www.multitran.ru/c/m.exe?l1=1&l2=2&s=cold files revie... |
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7 hrs confidence: peer agreement (net): +1
peer agreement (net): +1последващ контрол на приключени одитни ангажименти Explanation: Смятам, че това словосъчетание е по-точно, тъй като от точния термин за изпълнението на отделна одиторска проверка е одитен ангажимент. В случая тъй като се касае за своеобразна процедурна проверка върху работата на одитния екип и това дали са спазени всички одитни стандарти на работа, мисля че е най-подходящо тази проверка да бъде дефинирана като последващ контрол. Този термин е утвърден в практиките за извършване на мониторинг и контрол в публичния сектор и в сферата на обществените поръчки например. Прилагам линкове към личната страница на български вътрешен одитор, както и английски сайт с разяснения за естеството на “cold-file” reviews. -------------------------------------------------- Note added at 8 hrs (2010-10-16 13:45:08 GMT) -------------------------------------------------- Дори смятам, че може да се съкрати до: последващ контрол на одитни ангажименти, думата "приключени" става излишна, тъй като последващ контрол достатъчно ясно говори, че одитната работа е вече извършена. Reference: http://bell.hit.bg/IA_2.html Reference: http://www.swat.co.uk/Compliance/Audit/AuditFileReviews.aspx... |
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Grading comment
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Reference comments
3 hrs |
| Reference: Cold file review Reference information: Accounts cold file reviews During a cold file review, our consultants will review a number of files to assess compliance with the Practice Assurance Standards and Quality Checked Scheme, and to make any recommendations that may be of benefit to the firm. Our cold file reviews can review the statutory accounts and the general accounts preparation function, looking for any areas of improvement. In addition, we can look at the basic accounts information, including the client's chart of accounts and management accounting information to identify whether the client has the right information to make commercial decisions. -------------------------------------------------- Note added at 3 hrs (2010-10-16 08:47:14 GMT) -------------------------------------------------- A cold file review is the objective examination of an audit assignment after its completion. The purpose of the review is to confirm that the Registered Auditor carried out the audit in accordance with the APB Ethical Standards, International Standards on Auditing (UK and Ireland), any specific legislative requirements and the requirements of the Audit Regulations; and that the accounts comply with statutory and other requirements. A cold file review should also consider whether the work has been carried out in accordance with the firm’s adopted procedures and to the firm’s required professional standards. - - - http://webcache.googleusercontent.com/search?q=cache:Xn3GXbd... Reference: http://www.swat.co.uk/Compliance/Accounts/AccountsFileReview... |
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